Full text
the use of, or the right to use, property that would be capital property of the taxpayer if it were owned by the taxpayer, and
the use of, or the right to use, property that would be capital property of the taxpayer if it were owned by the taxpayer, and
the use of, or the right to use, property that would be capital property of the taxpayer if it were owned by the taxpayer.
the use of, or the right to use, property that would be capital property of the taxpayer if it were owned by the taxpayer.
any outlay or expense made or incurred for the use of, or the right to use, a building other than a prescribed special-purpose building, and